Question: $ (2.64\% \div 20\%) \div -40\% $
Explanation: Convert each percentage into a decimal dividing by $100$ $ (0.0264 \div 0.2) \div -0.4 $ $ = 0.0264 \div (0.2 \times -0.4)$ $ = 0.0264 \div -0.08$ ${0}$ ${0}$ ${8}$ ${2}$ ${6}$ ${4}$ $\text{Shift the decimal 2 to the right.}$ ${2}$ $\text{How many times does }8\text{ go into }{2}\text{?}$ ${0}$ ${0}$ ${2}$ $-\vphantom{0}$ ${2}\div8={0}\text{ or }8\times{0} = {0}$ ${6}$ $\text{How many times does }8\text{ go into }{26}\text{?}$ ${3}$ ${2}$ ${4}$ ${2}$ $-\vphantom{0}$ ${26}\div8={3}\text{ or }8\times{3} = {24}$ ${4}$ $\text{How many times does }8\text{ go into }{24}\text{?}$ ${3}$ ${2}$ ${4}$ ${0}$ $-\vphantom{0}$ ${24}\div8={3}\text{ or }8\times{3} = {24}$ A positive number divided by a negative number is a negative number. $0.0264 \div -0.08 = -0.33$ Convert the decimal into a percentage by multiplying by $100$. $-0.33 = -33\%$